Real property taxation in Tanzania : an investigation on implementation and taxpayer perceptions

Many urban local authorities in developing countries are failing to cope with the increasing demand for urban infrastructure and other social services resulting from urbanisation. Insufficient locally generated finance is one among the reasons accounting for this failure. Real property tax is often identified as a major source of local government finance that has the potential to contribute substantially to locally raised revenue. This thesis reports on results of a study whose aim was to map out and examine property taxation practice in Tanzania. The thesis thus reports on the examination of property tax administration in Ilala, Kinondoni and Temeke Municipal Councils in Dar es Salaam. The study analyses the processes of property identification, valuation and the collection of property tax revenue. This is the better way to illustrate how property taxation is practiced. From the property taxpayer’s point of view the study explores property owners perceptions of property tax. Property owners’ views were collected from Magomeni, Sinza, Mbezi Beach, Manzese, Kimara and Makongo Juu settlements in Dar es Salaam. Study findings reveal that property tax generate very low levels of revenue when measured against the potential. This is a result of inadequacies in administration of the tax. Property tax coverage is low as large proportions of the property tax base are not valued and less revenue is collected from rateable properties captured in the property tax database. The study further observes inadequacies of non-supportive relationship among the key actors in property taxation. Property taxpayers express resistance to paying their tax bills on account of receiving little benefit or none in return for the taxes they pay. The observed deficiencies with the property taxation practice call for the urgent attention of the relevant municipal authorities if the property tax is to achieve the full potential.QC 2010090

Diagnostic dilemma in a rare case of nonfunctional parathyroid carcinoma at a referral facility in Northern Tanzania

Key Clinical Message Rare cancer originating from parathyroid parenchymal cells. Preoperative diagnosis is often difficult. Presents with normal serum levels of calcium and parathyroid hormone. Treated by en bloc resection. Benefits of adjuvant therapy are unclear. Abstract Parathyroid carcinoma is an uncommon endocrine tumor. Its typical presentation is that of primary hyperparathyroidism with elevated serum calcium and parathormone levels. Nonfunctioning carcinoma of the parathyroid gland with normal serum calcium levels is extremely rare. This paper describes a case of nonfunctioning parathyroid carcinoma and brief literature review thereof

LAND GOVERNANCE ARRANGEMENTS IN EASTERN AFRICA: DESCRIPTION AND COMPARISON

This study is aimed to assess features of land governance arrangements in the Eastern Africa region. Comparative and qualitative research approach was employed to achieve the objectives of the study. The research was also conducted within the context of long standing research collaboration under the umbrella of the Eastern African Land Administration Network (EALAN). The Eastern African countries included in this study are those represented through respective institutions in the EALAN, namely: Burundi, Democratic Republic of Congo, Ethiopia, Kenya, Rwanda, South Sudan, Tanzania and Uganda. The findings of this research reveals that the region manifests diverse background of land governance arrangements where formal and informal actors and processes still important. The study also shows that the formal systems in most of the countries are not reaching large parts of the society yet. Due to the limitations of the formal systems, aspects of custom and informal authority structures exist and seem to be used by most people for conflict resolution and other transactions related to land. Therefore, more effort is required to make the formal systems more accessible, including altering current formal systems and making them less bureaucratic and more affordable for majority of the people in the region

Facteurs influençant la pollution d'un aquifère sableux non confiné par les nitrates

Taxation is fundamental to sustainable development, as it supports the basic functions of an effective state and sets the context for economic growth. More often overlooked is the role of taxation as a catalyst for the development of responsive and accountable government, and for the expansion of state capacity. Recent research has begun to focus on this broader relationship between taxation and state building, but the analysis has frequently remained relatively theoretical and abstract. This paper seeks to chart new territory by translating the findings of existing research into a practical agenda for action, focusing on the specific measures that governments, with the support of development partners, could be taking to strengthen the state building role of taxation. In short, this paper seeks to outline the core elements of a governance focused tax reform agenda